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HF870 (Legislative Session 94 (2025-2026))

Ellsworth Independent School District; refundable sales and use tax exemption provided for construction materials used in certain projects.

Related bill: SF158

AI Generated Summary

This legislative bill proposes a tax exemption for specific construction materials and equipment used in renovation and building projects within the Ellsworth Independent School District in Minnesota. The proposed exemption would apply to purchases made between January 1, 2025, and September 30, 2025. The types of projects eligible for the tax exemptions include:

  1. Replacement of the school’s boiler system with an upgraded heating and cooling HVAC system.
  2. Replacement of windows in the elementary wing.
  3. Replacements of the gym and shop roofs.
  4. Conversion from fuel oil to propane for the new HVAC system.
  5. Installation of a new electrical system to support the HVAC system.
  6. Tuckpointing building work.
  7. Renovation of the bus garage.

The taxes on these purchases would initially be collected as usual but would then be refunded in the manner outlined by a specific clause of the Minnesota Statutes related to other similar project refunds. Funding required for these refunds will be provided from the state's general fund and managed by the commissioner of revenue.

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
February 16, 2025HouseFloorActionIntroduction and first reading, referred toTaxes

Citations

 
[
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "The bill references the general sales and use tax imposed under section 297A.62.",
      "modified": []
    },
    "citation": "297A.62"
  },
  {
    "analysis": {
      "added": [
        "A clause specifying refund eligibility for the Ellsworth School District projects."
      ],
      "removed": [],
      "summary": "The bill provides for a tax refund process as outlined in section 297A.75 for specified construction projects.",
      "modified": []
    },
    "citation": "297A.75"
  }
]

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